Reengineering nonprofit financial accountability : (Record no. 29539)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01649naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9062213334213 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211165121.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090622s2009 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KEATING, Elizabeth K |
| 9 (RLIN) | 37248 |
| 245 10 - TITLE STATEMENT | |
| Title | Reengineering nonprofit financial accountability : |
| Remainder of title | toward a more reliable foundation for regulation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Malden, MA : |
| Name of publisher, distributor, etc. | Blackwell Publishers, |
| Date of publication, distribution, etc. | jan./feb.2003 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The annual Internal Revenue Service Form 990 tax filing is the principal disclosure mechanism for nonprofit organizations. Although considerable efforts have been made to improve the accuracy and accessibility of Form 990, questions remain as to whether this data source is the most desirable foundation for a system of nonprofit accountability. Taking a broad perspective on financial accountability, this article assesses not only the quality and availability of the financial data, but also the entire financialreporting model. The article develops a framework for thinking critically about nonprofit financial accountability. After examining the current structure of nonprofit financial reporting and contrasting it with alternative systems developed for other industries, the article concludes with recommendations for reengineering nonprofit financial accountability. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Public Administration Review PAR |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | January/February 2003 Volume 63 Number 1 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | FRUMKIN, Peter |
| 9 (RLIN) | 3806 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Administration Review: PAR |
| Related parts | 63, 1, p. 3-15 |
| Place, publisher, and date of publication | Malden, MA : Blackwell Publishers, jan./feb.2003 |
| International Standard Serial Number | ISSN 00333352 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20090622 |
| Operator's initials, OID (RLIN) | 1333^b |
| Cataloger's initials, CIN (RLIN) | mayze |
No items available.
